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CUSTOM LEGISLATION AND CUSTOM STAFF.
933
Now the examination and entry of the goods, take place, and, for articles liable
to duty, the computation of such duty. It is to be paid, or security given for it,
before the goods are delivered to their owner. In any case the fees are to be
paid within thirty days from delivering up the Register, or, in the case of goods
directly transmitted, on the day of their arrival. This holds good, too, of vessels
dues.
Besides warehousing goods in free store-houses for victualling vessels in
Öresund, the Swedish Customs legislation only recognizes those kinds of Customs
warehousing which are called Bonded and Transit warehousing. It is proposed to
introduce freestorage and freeports (cf. p. 916).
In the Bonding of goods (Nederlag) subject to duty, after they have been
officially examined, they are warehoused under lock and key of both owner and
Custom House without paying duty on them, till they are removed for home
consumption. Goods may also be re-exported from the warehouse or transferred to
an other warehouse. The fee for bonding is one per cent of the total duty charged.
The maximum time for warehousing is five years. The proprietor is allowed to
look after and take care of his goods, and take samples of them in suitable small
quantities. Re-packing and racking may be permitted after special examination,
but only when there is danger of injury or destruction of the goods in consequence
of defect in the wrapper or vessel, always to a very limited extent.
In Transit warehousing (Transitupplag), foreign goods are stored under lock
and key of the Customs without examination on the part of same. The right of
transit warehousing is only conceded to certain towns. These towns are to
provide stores for the purpose. Only piece-goods may be stored in this way.
The period is a year, and the fee accrues for a period of three months with 30 öre
(about 4 d.) for the first and 15 öre (about 2 d.) for the following periods per Swed.
hundredweight (à 94 lbs) of the goods. The owner must not lock after or take
samples of the goods stored in this manner.
With regard to sea passage and exporting goods to foreign ports, the
lading can take place in any harbour whatsoever, provided only that notice of
such lading be given to the Customs authorities in the place, or else the nearest
Custom House. After the lading is effected, the captain is required to hand in
a bill of cargo and the owner to deliver a declaration. These documents being
handed in and fees paid, the captain is given an official discharge.
There are special laws with regard to maritime commerce abroad on decked
vessels under 30 tons and open boats, and also concerning steam vessels used in
foreign trade, as well as the Custom House inspection and passing of passengers’
effects; and rules have been drawn up for the purpose of expediting the inspection
of steamboats in regular service, and passing the goods therein.
Even with regard to maritime trade and the consignment of goods
between places within the country there are certain Customs regulations enacted.
Vessels, when they are not passenger steamers in regular service or only navigate
the Customs district of their home-port, should be provided with so-called annual
passports, and even goods should in certain cases be accompanied by a permit.
Even attempts to import articles subject to duty without proper entry of same
are punished as illicit importation of goods.
The Customs staff. The local Customs administration is managed
by the General Board of Customs. To this-belongs the collection of
Customs revenue, i. e., the duties, lastage, fees for bonding and transit
warehousing, also fees to lighthouses, preventive service, the
sending in of certain statistical returns with respect to commerce and
navigation, etc.
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